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저자명 : 김기동
페이지 : 488 p
출판사 : 샘앤북스
ISBN : 9791156264866
출판일 : 2024-07-11
교재판형 : 188*258
저자소개 | 도서소개 | 목차
- 김기동
홍성고등학교 졸업고려대학교 경영대학 경영학과 졸업공인회계사, 세무사삼일회계법인 근무USCPA Becker 강사국세청 국세공무원교육원 재무회계 강사현 삼덕회계법인 이사나무경영아카데미 강사LG 인화원 강사한국금융연수원 강사CFO Academy 강사국세청 인트라넷 재무회계 강사
제 1 장 재무보고를 위한 개념체계
01 재무회계 일반론 ·································· 1-1
02 재무보고를 위한 개념체계 ··················· 1-203 일반목적 재무보고의 목적 ··················· 1-404 유용한 재무정보의 질적특성 ··············· 1-705 일반목적의 재무제표와 재무제표의 요소 ··· 1-1106 재무제표 요소의 인식과 제거 ············ 1-1607 재무제표 요소의 측정 ························ 1-1708 재무제표 요소의 분류 ························ 1-21
제 2 장 이익개념과 측정기준01 자본과 자본유지개념 ···························· 2-102 이익의 보고방법 ·································· 2-303 측정기준 ··············································· 2-404 공정가치 측정 ······································ 2-5
제 3 장 재무제표와 공시01 전체재무제표 ········································ 3-102 재무상태표 ··········································· 3-403 포괄손익계산서 ···································· 3-504 기타의 재무제표 ·································· 3-7
제 4 장 수익의 인식01 수익과 비용의 인식 ····························· 4-102 계약관련 수익인식의 5단계 ················· 4-203 계약관련 원가의 비용인식 ················· 4-1304 수익관련 자산과 부채의 재무상태표 표시 ··· 4-1405 거래형태별 수익인식 ·························· 4-1606 건설계약의 수익인식 ·························· 4-29
제 5 장 현금 및 현금성자산과 수취채권01 현금과 금융기관예치금 ························ 5-1 02 수취채권 ··············································· 5-6
제 6 장 재고자산01 재고자산 취득원가의 결정 ··················· 6-102 재고자산의 원가배분 ···························· 6-503 재고자산의 감모손실과 평가손실 ······· 6-10
04 추정에 의한 재고자산 평가 ··············· 6-15 05 농림어업자산 ······································ 6-20
제 7 장 유형자산과 투자부동산
01 유형자산의 취득원가 ···························· 7-102 감가상각 ············································· 7-1303 후속원가 ············································· 7-1604 유형자산의 제거 ································· 7-1705 유형자산의 손상 ································· 7-1706 유형자산의 재평가모형 ······················ 7-1907 투자부동산 ········································· 7-25
제 8 장 차입원가의 자본화01 차입원가의 자본화 ······························· 8-1
제 9 장 무형자산과 기타자산01 무형자산의 인식 ·································· 9-102 무형자산의 회계처리 ···························· 9-403 무형자산의 내부창출 ···························· 9-604 탐사평가자산 ······································ 9-1305 노천광산의 박토원가 ·························· 9-1406 웹사이트원가 ······································ 9-14
제 10 장 금융부채와 사채01 금융부채와 지분상품의 구분 ·············· 10-102 상각후원가 측정 금융부채 : 사채 ····· 10-403 상각후원가로 측정하지 않는 금융부채 ··· 10-15
제 11 장 충당부채와 종업원급여01 충당부채, 우발부채 및 우발자산 ······· 11-102 보고기간후 사건 ································· 11-903 종업원급여 ········································ 11-11
제 12 장 자본01 자본의 의의 ········································ 12-102 자본거래 ············································· 12-303 포괄손익거래 ···································· 12-1004 미처분이익잉여금의 처분 ················· 12-1205 자본변동표 ········································ 12-17
제 13 장 투자목적 금융자산
01 금융상품의 인식 ································· 13-102 금융자산의 최초인식과 후속측정 ······· 13-303 금융자산의 제거 ································· 13-604 금융자산의 손상 ······························· 13-1205 금융자산관련 기타의 사항 ··············· 13-21
제 14 장 복합금융상품01 복합금융상품 ······································ 14-102 전환사채 ············································· 14-403 신주인수권부사채 ····························· 14-1104 전환우선주 ········································ 14-1305 외화표시 전환사채의 회계처리 ········· 14-1406 전환사채의 투자자 회계처리 ············ 14-14
제 15 장 주식기준보상거래01 주식기준보상거래의 유형 ··················· 15-102 주식결제형 주식기준보상거래 ············ 15-203 현금결제형 주식기준보상거래 ·········· 15-1004 선택형 주식기준보상거래 ················· 15-14
제 16 장 주당이익01 주당이익 ············································· 16-102 기본주당이익 ······································ 16-203 희석주당이익 ······································ 16-7
제 17 장 리스01 리스회계 ············································· 17-102 리스제공자의 리스회계처리 ················ 17-603 리스이용자의 리스회계처리 ·············· 17-1004 특수한 형태의 리스 ·························· 17-2005 리스계약의 변경 ······························· 17-2406 전대리스와 부동산리스 ····················· 17-27
제 18 장 법인세 회계01 법인세 회계 ········································ 18-102 법인세 기간간배분 회계 ···················· 18-203 법인세 기간내 배분 ·························· 18-11
제 19 장 회계변경과 오류수정
01 회계변경과 오류수정의 의의 ·············· 19-102 회계처리 ············································· 19-303 오류수정의 회계처리 방법 ················· 19-5
제 20 장 현금흐름표01 현금흐름표의 의의 ····························· 20-102 현금흐름표의 작성논리 ······················ 20-503 현금흐름표의 기타사항 ····················· 20-13
제 21 장 재무회계의 기타사항01 매각예정비유동자산과 중단영업 ········· 21-102 중간재무보고 ······································ 21-503 재무비율분석 ······································ 21-7
제 22 장 환율변동회계와 파생상품01 환율변동회계 ······································ 22-1 02 파생상품회계 ···································· 22-13
제 23 장 관계기업과 공동기업투자01 지분법의 정상모형 ····························· 23-102 지분법의 특수모형 ····························· 23-703 공동약정 ··········································· 23-18
제 24 장 사업결합과 합병회계01 사업결합 ············································· 24-102 취득법의 회계처리 ····························· 24-303 취득법의 특수상황 ····························· 24-804 영업권의 후속측정 ···························· 24-1505 역취득 ··············································· 24-18
제 25 장 연결회계01 연결의 기초 ········································ 25-102 내부거래가 없는 경우 연결재무제표상 각 항목의 계산 ··· 25-903 내부거래의 제거 ······························· 25-1304 내부거래가 존재하는 경우 연결재무제표상 각 항목의 계산 ··· 25-1905 지분의 변동 ······································ 25-2306 복잡한 지배구조 ······························· 25-2807 연결의 특수주제 ······························· 25-31
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